www.gibraltarlaw.com/insights/post/102iwo4/the-redesign-of-the-international-tax-system-gets-real-pillar-2-and-gibraltar/
globaltaxnews.ey.com/news/2023-2111-gibraltar-announces-pillar-two-qualified-domestic-minimum-top-up-tax
www.gibraltarlaw.com/insights/post/102iy3w/amendments-to-gibraltars-corporate-tax/
Summary of New Tax Measures in Gibraltar, Emily Thurman
Update:
www.gibraltarlaw.com/insights/post/102k7oo/foundational-concepts-and-pillar-2/#page=1
Gibraltar to introduce Pillar Two registration and local Top-up Tax Return